Part IIU.K. Reliefs, exemptions and repayments

Reliefs etc. generally availableU.K.

[F133DCharities to which section 33C appliesU.K.

Palliative care charities

(1)“Palliative care charity” means a charity the main purpose of which is the provision of palliative care at the direction of, or under the supervision of, a medical professional to persons who are in need of such care as a result of having a terminal illness.

(2)In subsection (1) “medical professional” means—

(a)a registered medical practitioner, or

(b)a registered nurse.

Air ambulance charities

(3)“Air ambulance charity” means a charity the main purpose of which is to provide an air ambulance service in pursuance of arrangements made by, or at the request of, a relevant NHS body.

(4)In subsection (3) “relevant NHS body” means a body the main purpose of which is to provide ambulance services and which is—

[F2(za)an NHS trust in England,]

(a)an NHS foundation trust in England,

(b)an NHS trust in Wales,

(c)a Special Health Board constituted under section 2 of the National Health Service (Scotland) Act 1978, or

(d)a Health and Social Care trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.

Search and rescue charities

(5)“Search and rescue charity” means a charity that meets condition A or B.

(6)Condition A is that—

(a)the main purpose of the charity is to carry out search and rescue activities in the United Kingdom or the UK marine area, and

(b)the search and rescue activities carried out by the charity are co-ordinated by a relevant authority.

(7)Condition B is that the main purpose of the charity is to support, develop and promote the activities of a charity which meets condition A.

(8)For the purposes of subsection (6)—

  • “search and rescue activities” means searching for, and rescuing, persons who are, or may be, at risk of death or serious injury;

  • “relevant authority” means—

    (a)

    the Secretary of State;

    (b)

    a police force;

    (c)

    the Scottish Fire and Rescue Service;

    (d)

    any other person or body specified for the purposes of subsection (6) by an order made by the Treasury;

  • “police force” means—

    (a)

    a police force within the meaning of the Police Act 1996;

    (b)

    the Police Service of Scotland;

    (c)

    the Police Service of Northern Ireland;

    (d)

    the Police Service of Northern Ireland Reserve;

    (e)

    the British Transport Police Force;

    (f)

    the Civil Nuclear Constabulary;

    (g)

    the Ministry of Defence Police;

  • “UK marine area” has the meaning given by section 42(1) of the Marine and Coastal Access Act 2009.

Medical courier charities

(9)“Medical courier charity” means a charity that meets condition A or B.

(10)Condition A is that the main purpose of the charity is to provide services for the transportation of items intended for use for medical purposes, including in particular—

(a)blood;

(b)medicines and other medical supplies;

(c)items relating to people who are undergoing medical treatment.

(11)Condition B is that the main purpose of the charity is to support, develop and promote the activities of a charity which meets condition A.

(12)In subsection (10) “item” includes any substance.]

Textual Amendments

F1Ss. 33C, 33D inserted (with effect in accordance with s. 66(5) of the amending Act) by Finance Act 2015 (c. 11), s. 66(1) (with s. 66(6))